Construction services exemption narrowed to specific public works, with retrospective relief and refund mechanism provided. Exemption for construction and related services to Government, local authority or governmental authority was narrowed from 1.4.2014 to apply only to historical monuments and archaeological sites, canal/dam or other irrigation works, and pipeline/conduit/plant for water supply, water treatment or sewerage treatment; definition of governmental authority was broadened from 30.01.2014 to include bodies set up by statute or established by Government with 90% participation; Finance Act, 2016 provides retrospective exemption and refund mechanism for irrigation works for the earlier period.